The Principal Accountant General (A & E) maintains the individual GPF accounts of nearly 3.5 Lakhs employees of the Tamil Nadu State Government. The Funds group is headed by an I.A. & A.S. officer in the rank of Deputy Accountant General / Sr. Deputy Accountant General.
The guidelines covered in the forthcoming pages are governed by “THE GENERAL PROVIDENT FUND (TAMIL NADU) RULES, 1991".
Constitution of the Fund
All Government servants other than re-employed persons shall compulsorily join the fund. Temporary and officiating persons shall join on completion of six months of service. No such servant who has been required or permitted to subscribe in Contributory Provident Fund (Tamil Nadu) shall be eligible to join the Fund .The following persons may join the Fund at their option subject to the conditions laid herein, namely:
Every subscriber has to nominate, on one of the applicable forms prescribed in the First schedule to the rules. A subscriber can nominate one or more members of the family and specify the share payable to each nominee, if he/she nominates more than one person in the prescribed form.
Subscribers’ Account :
The head of office shall send a statement in duplicate showing particulars of Government servants to the A.G. in the form prescribed in Appendix “M” to the GPF Rules for admission into G.P.Fund. For each subscriber, the GPF account number is allotted by the Principal Accountant General with a ‘Suffix’ indicating the department of the Subscriber.
The Drawing and Disbursing Officer in the State Government prepares the Staff Pay Bills along with GPF Recovery Schedules in respect G.P. Fund Subscribers under his payment control and transmits the same to Treasury Officer / Pay and Accounts Officer for payment and allotment of voucher numbers for both Credit Schedules and Debit Vouchers. The Treasury Officer / Pay and Accounts Officer, in turn, after such transaction is completed, transmit the same to Office of the Principal Accountant General for posting of data into the account of each Subscriber.
An account shall be prepared in the name of each subscriber and shall show the amount of his subscription with interest thereon calculated as per sub-rule (2) of Rule 13*. For each. The maintenance of GPF subscriber accounts is fully computerised in this office.
Rates of subscription :
The government official would subscribe the minimum amount of subscription (not below the prescribed minimum) with reference to the salary for the month of March payable in April as prescribed by the Govt. of Tamil Nadu in G.O MS 579 Fin. (All) dated 07.10.1998. The rate of subscription can be enhanced twice a year and can be reduced once a year in March.(*The General Provident Fund (Tamil Nadu) Rules)
Conditions of subscription :
The subscriber shall subscribe monthly to the Fund except during :
(*The General Provident Fund (Tamil Nadu) Rules)
The Government shall pay to the credit of the amount of a subscriber, interest at such rate as may be determined for each year according to the method of calculation prescribed from time to time by the Govt. of India.
The present rate of interest is 8% (2007-08) for the amount standing at the credit of the subscriber’s account at the end of the financial year. It shall be credited with effect from the last day in each financial year.
Advances from the Fund :
Temporary advance may be granted to a subscriber from the amount standing to his / her credit in the Fund at the discretion of the appropriate authority, to meet the expenditure as listed in the Rulebook.
Conditions for sanction :
Recovery of advances :
Withdrawals from the Fund
Withdrawals may be sanctioned by the authorities competent to sanction, at any time after the completion of Fifteen years of service of the subscriber or within Ten years before the date of his superannuation, whichever is earlier, from the amount standing to his credit in the Fund.
Conditions for withdrawal :
Final withdrawals from the Fund
Final withdrawal of accumulation in the Fund shall become payable to the government official;
Submission of application for final withdrawal :
The application duly signed by the subscriber / claimant for the final withdrawal of the balance at credit in the account should be given to the department a year before the date of retirement and it is to be forwarded to Principal Accountant General’s office along with requisite documents by the authority who is competent to sanction temporary advance / part final withdrawal to the subscriber.
Manner of payment :
The Accounts officer shall after verification with the ledger account issue an authority for the amount, determined as payable, at least a month before the date of superannuation but payable on the date of superannuation. The GPF accumulations payable to the Government Servant shall be paid to the person(s) on whom the right to receive the amount is conferred by means of a nomination as per rules, if the said Government Servant dies after retirement without receiving the GPF accumulations. If the Government Servant dies while in service, where there is no nomination, the amount will be paid to the family members as per rules.
Procedure on transfer of a Government Servant from one department to another
If a Government Servant, who is a subscriber to any other Government Provident Fund, which is a non-contributory provident fund, or local body or State Railway provident fund, is permanently transferred to pensionable service under Government. the amount of subscriptions together with interest thereon, standing to his credit, in such other fund at the date of transfer shall, with the consent of the Government concerned be transferred to his credit in the Fund, subject to the conditions laid down in Rule 32 of GPF (Tamilnadu) Rules.
After the close of each financial year, the Accounts officer shall send to each subscriber an Annual Statement Of Accounts in the Fund showing the opening balance as on the 1st April of the year, the total amounts credited or debited during the year, the total amount of interest credited as on 31st March of the year and the closing balance on that date. Subscribers should satisfy themselves as to the correctness of the annual statement and errors should be brought to the notice of the Accounts Officer within 3 months of receipt of the statement. The details of missing credits will also be shown in the said statement.
More often than not, all the schedules / vouchers are not received from the T.O’s / PAOs for various reasons and hence some of the credits / refunds / withdrawals do not get posted in the account. These missing entries can be included in the subscriber’s account subject to their furnishing of the wanting particulars as detailed below :
All related enquires relating to GPF may be addressed to
Subscriber Grievance Cell in the Office of the Principal Accountant General (A&E)
Tamil Nadu caters to the needs of subscribers who can contact personally with
their grievances/ difficulties which would be attended to on priority. Subscribers can also collect their
duplicate copy of the G.P.F. Annual Accounts Statement
from the Subscriber Cell, in case of non-receipt of the same from their
respective departments once a year. GPF subscribers may contact the above cell on all
working days from
. Subscribers may contact
reception to approach the Subscriber Grievance Cell. The GPF subscribers
Grievance Cell functions under the supervision of the Deputy Accountant
General (Funds & GAD)
An Interactive Voice Response System has been commissioned in this Office. Through this system, All India Service Officers and other GPF subscribers will be able to know the status of their Provident Fund Account in respect of the following :